Wednesday May 8, 2024
Chapter 9 -- Tax References
Sec. 61. Gross Income Defined
Sec. 72. Annuities; Certain Proceeds of Endowment and Life Insurance Contracts
Sec. 83. Property Transferred in Connection with Performance of Services
Sec. 101. Certain Death Benefits
Sec. 121. Exclusion of Gain from Sale of Principal Residence
Sec. 170. Charitable, Etc., Contributions and Gifts
Sec. 302. Distributions in Redemption of Stock
Sec. 303. Distributions in Redemption of Stock to Pay Death Taxes
Sec. 316. Dividend Defined
Sec. 351. Transfer to Corporation Controlled by Transferor
Sec. 358. Basis to Distributees
Sec. 368. Definitions Relating to Corporate Reorganizations
Sec. 401. Qualified Pension, Profit-Sharing, and Stock Bonus Plans
Sec. 402. Taxability of Beneficiary Employees' Trusts
Sec. 408 Individual Retirement Accounts
Sec. 422. Incentive Stock Options
Sec. 424. Definitions and Special Rules
Sec. 454. Obligations Issued at Discount
Sec. 501. Exemption from Tax on Corporations, Certain Trusts, Etc.
Sec. 508. Special Rules with Respect to Section 501(c)(3) Organizations
Sec. 512. Unrelated Business Taxable Income
Sec. 513. Unrelated Trade or Business
Sec. 514. Unrelated Debt - Financed Income
Sec. 531. Imposition of Accumulated Earnings Tax
Sec. 537. Reasonable Needs of the Business
Sec. 642. Special Rules for Credits and Deductions
Sec. 643. Definitions Applicable to Subparts A, B, C, and D
Sec. 664. Charitable Remainder Trusts
Sec. 666. Accumulation Distribution Allocated to Preceding Years
Sec. 673. Reversionary Interests
Sec. 674. Power to Control Beneficial Enjoyment
Sec. 675. Administrative Powers
Sec. 677. Income for Benefit of Grantor
Sec. 681. Limitation on Charitable Deduction
Sec. 691. Recipients of Income in Respect of Decedents
Sec. 1001. Determination of Amount of and Recognition of Gain or Loss
Sec. 1011. Adjusted Basis for Determining Gain or Loss
Sec. 1014. Basis of Property Acquired from a Decedent
Sec. 1042. Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives
Sec. 1221. Capital Asset Defined
Sec. 1245. Gain from Dispositions of Certain Depreciable Property
Sec. 1250. Gain from Dispositions of Certain Depreciable Realty
Sec. 1253. Transfers of Franchises, Trademarks, and Trade Names
Sec. 1361. S Corporation Defined
Sec. 1362. Election; Revocation; Termination
Sec. 1366. Pass-Thru of Items to Shareholders
Sec. 2031. Definition of Gross Estate
Sec. 2032. Alternate Valuation
Sec. 2033. Property in Which the Decedent Had an Interest
Sec. 2035. Adjustments for Certain Gifts Made Within Three Years of Decedent's Death
Sec. 2036. Transfers with Retained Life Estate
Sec. 2042. Proceeds of Life Insurance
Sec. 2055. Transfers for Public, Charitable, and Religious Uses
Sec. 2056. Bequests, Etc., to Surviving Spouse
Sec. 2503. Taxable Gifts
Sec. 2518. Disclaimers
Sec. 2522. Charitable and Similar Gifts
Sec. 2523. Gift to Spouse
Sec. 2612. Taxable Termination; Taxable Distribution; Direct Skip
Sec. 2642. Inclusion Ratio
Sec. 3304. Approval of State Laws
Sec. 4940 Excise Tax Based on Investment Income
Sec. 4941. Taxes on Self-Dealing
Sec. 4942. Taxes on Failure to Distribute Income
Sec. 4943. Taxes on Excess Business Holdings
Sec. 4944. Taxes on Investments Which Jeopardize Charitable Purpose
Sec. 4945. Taxes on Taxable Expenditures
Sec. 4946. Definitions and Special Rules
Sec. 4947. Application of Taxes to Certain Nonexempt Trusts
Sec. 4958 Taxes on Excess Benefit Transactions
Sec. 4960. Tax on Excess Tax-Exempt Organization Executive Compensation
Sec. 4968. Excise Tax Based on Investment Income of Private Colleges and Universities
Sec. 4974. Excise Tax on Certain Accumulations in Qualified Retirement Plans
Sec. 6662. Imposition of Accuracy-Related Penalty on Underpayments
Sec. 6695A Substantial and Gross Valuation Misstatements Attributable to Incorrect Appraisals
Sec. 6721 Failure to File Correct Information Returns
Sec. 6722 Failure to Furnish Correct payee Statements
Sec. 7520. Valuation Tables
Charitable Gift Annuity Antitrust Relief Act of 1995
Philanthropy Protection Act of 1995
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